List of IFRS 9 and CECL Modeling Resources

You can help us maintain this list up-to-date by submitting additions / corrections (Use info at openrisk eu). Submissions should have a publicly accessible URL (link). Links to vendor originated or sponsored white / research papers are acceptable provided they contain sufficient subject matter information.

NB: This list of IFRS 9 modeling resources is provided as-is without any implied endorsement or validation of the suitability, originality, accuracy or completeness of said resources for any purpose. Open Risk is not affiliated with IASB/FASB.

A related resource is the IFRS 9 Glossary, a collection of term definitions relevant for the implementation of the standard, along with pointers to further content and discussions.

Publications from Accounting Bodies

Publications from Accounting Bodies (IASB, FASB) with a focus on those most relevant for modelling purposes. The agenda items of meetings provide useful background to the final choices adopted in the standards.

COMMISSION REGULATION (EU) 2016/2067 (adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9)